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The income tax deductibility of corporate social responsibility expenditure

M.Com. (SA & International Taxation) / South Africa is currently undergoing a political, economic and social transformation. Business organisations are being called upon to playa role in national reconstruction and development in South Africa. The African National Congress ("ANC") has made it clear that they will be far more prescriptive than the previous government on issues such as affirmative action and social upliftment practices required from employers. Business contributes towards socio-economic reconstruction through so-called 'Corporate Social Responsibility' ("CSR") programmes. A recent Business Marketing Intelligence ("BMI tI ) survey estimated that South African companies spend R840 million per annum on social upliftment programmes (Consultative Business Movement 1993:82)...

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:3734
Date10 February 2014
CreatorsDe Villiers, Erika
Source SetsSouth African National ETD Portal
Detected LanguageEnglish
TypeThesis
RightsUniversity of Johannesburg

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